Subject: Comment on File Number 4-637

January 21, 2014

Securities and Exchange Commission

Dear Securities and Exchange Commission,

I am writing to urge you to return rule #4-637 to the 2014 rulemaking agenda for swift enactment. This rule, requiring public companies to disclose political spending, is essential in order to make our policy processes more transparent and hold companies accountable for their political influence.

The fox is financing the chicken coops, and the chickens can't make informed decisions about where they can safely sleep. Why on earth wouldn't it be in the best interest of competition to at least discuss disclosure? Why remove the item from the agenda in the first place?

Please fix the error; allow for discussion of this rule. Remind anyone who disagrees that we're all free to discuss such things, and only in dark places does discussion equal action, without intervening inspection.

Please enact rule #4-637. Thank you.

Sincerely,

Ms. G D Abbott